Single Life Expectancy Table
Beneficiaries use this Single Life Expectancy Table based on their age in the year after the IRA owner’s death. That factor is reduced by one for each succeeding distribution year. Spouse beneficiaries who do not elect to roll the IRA over or treat it as their own also use the single life table, but they can look up their age each year.
To be used beginning with 2023 RMDs
(To be used for calculating post-death required distributions to beneficiaries) | ||||||
Age of IRA or Plan Beneficiary | Life Expectancy (in years) | Age of IRA or Plan Beneficiary | Life Expectancy (in years) | Age of IRA or Plan Beneficiary | Life Expectancy (in years) | |
0 1 2 3 4 5
| 84.6 83.7 82.8 81.8 80.8 79.8
|
41 42 43 44 45
|
44.8 43.8 42.9 41.9 41.0 |
81 82 83 84 85
|
10.5 9.9 9.3 8.7 8.1
| |
6 7 8 9 10 | 78.8 77.9 76.9 75.9 74.9 | 46 47 48 49 50 | 40.0 39.0 38.1 37.1 36.2 | 86 87 88 89 90 | 7.6 7.1 6.6 6.1 5.7
| |
11 12 13 14 15 | 73.9 72.9 71.9 70.9 69.9
| 51 52 53 54 55 | 35.3 34.3 33.4 32.5 31.6 | 91 92 93 94 95
| 5.3 4.9 4.6 4.3 4.0
| |
16 17 18 19 20
| 69.0 68.0 67.0 66.0 65.0 | 56 57 58 59 60 | 30.6 29.8 28.9 28.0 27.1
| 96 97 98 99 100
| 3.7 3.4 3.2 3.0 2.8 | |
21 22 23 24 25
| 64.1 63.1 62.1 61.1 60.2
| 61 62 63 64 65 | 26.2 25.4 24.5 23.7 22.9 | 101 102 103 104 105
| 2.6 2.5 2.3 2.2 2.1 | |
26 27 28 29 30 | 59.2 58.2 57.3 56.3 55.3 | 66 67 68 69 70
| 22.0 21.2 20.4 19.6 18.8 | 106 107 108 109 110 | 2.1 2.1 2.0 2.0 2.0
| |
31 32 33 34 35 | 54.4 53.4 52.5 51.5 50.5
| 71 72 73 74 75 | 18.0 17.2 16.4 15.6 14.8 | 111 112 113 114 115
| 2.0 2.0 1.9 1.9 1.8 | |
36 37 38 39 40
| 49.6 48.6 47.7 46.7 45.7 | 76 77 78 79 80 | 14.1 13.3 12.6 11.9 11.2 | 116 117 118 119 120+ | 1.8 1.6 1.4 1.1 1.0 | |
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